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Clifford Chance

Briefings

BEPS Action 6 – where do the final proposals leave the asset management industry, securitisations and capital markets SPVs?

5 October 2015

Following the release of the OECD's final reports on Base Erosion and Profit Shifting (BEPS) on 5 October, the position of funds, securitisations and SPVs remains unclear. Some of the proposals, if adopted, would be widely disruptive to the asset management industry and capital markets – however wide adoption of the more disruptive proposals at this point seems unlikely. Market participants will now need to wait and see which of the different proposals are adopted by different jurisdictions before clarity as to their positions can be obtained.

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BEPS Action 6 – where do the final proposals leave the asset management industry, securitisations and capital markets SPVs?

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